Liabilities / Assets
12th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 61-1207945 • 501(c)6 • Louisville, KY
Profile
To educate all as to the benefits of labor- management cooperation.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
12th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
13th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
30th percentile
Higher top officer pay than 30% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Assets
Up$1,027,206
Up $44,803 (+4.6%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$1,027,206
Up $44,803 (+4.6%) from 2024
Revenue
Down$352,670
Down $83,863 (-19%) from 2024
Expenses
Up$307,867
Up $85,645 (+39%) from 2024
Net Income
Down$44,803
Down $169,508 (-79%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To educate all as to the benefits of labor- management cooperation.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $982,403 | $1,027,206 | ▲ $44,803 |
| Cash and Non-Interest-Bearing Accounts | $982,403 | $897,206 | ▼ $85,197 |
| Prepaid Expenses and Deferred Charges | - | $130,000 | - |
| Total Assets | $982,403 | $1,027,206 | ▲ $44,803 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $982,403 | $1,027,206 | ▲ $44,803 |
| Total Liabilities and Net Assets / Fund Balance | $982,403 | $1,027,206 | ▲ $44,803 |
| Name | Title |
|---|---|
| Anthony S Lewis | Chairman |
| Dennis Meiman Jr | Trustee |
| J Scott Lusk | Trustee |
| Steven Milby | Trustee |
| Anthony Humphrey | Secretary |
| Erik Elzy | Union Truste |
| Kent Jesse | Union Truste |
| Ryan Kleber | Union Truste |
| Line Item | Amount |
|---|---|
| Other Expenses | $302,867 |
| Grants and Similar Amounts Paid | $5,000 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Advertising | $135,296 | - | - | $135,296 |
| Other Expenses | $7,828 | - | - | $7,828 |
| Fees for Services Accounting | $5,625 | - | - | $5,625 |
| Conferences and Meetings | $5,086 | - | - | $5,086 |
| Grants to Domestic Orgs | $5,000 | - | - | $5,000 |
| Information Technology | $2,858 | - | - | $2,858 |
| Insurance | $1,103 | - | - | $1,103 |
| Office Expenses | $1,054 | - | - | $1,054 |
| Total Functional Expenses | $307,867 | $0 | $0 | $307,867 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $307,867 |
| Total Expenses per Audited Statements | $307,867 |
| Total Expenses per Form 990 | $307,867 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Organization's process to review form 990 before submission to the irs, the preparer provides each member of the board of directors a final draft of the return, reviews the organizations activities and informs them of tax laws pertaining to the pick. The process ensures that the organization meets all necessary requirements.”
“Directors, officers, and all employees who influence the actions of the piping industry cooperative of kentuckiana are covered under this policy. Conflict of interest may be defined as an interest, direct or indirect with any persons or firms involved with the piping industry cooperative of kentuckiana. Transactions with parties with whom conflicting interest exists may be undertaken only if the conflict is disclosed, the person with the conflict of interest is excluded from the discussion, and approved of such transaction, a competetive bid or comparable valuation exists and the board or duly constitutued committee thereof has determined that the transaction is in the best interest of the organization.”
“Upon appointment, the governing documents, conflict of interest policy and the financial statement can be reviewed on site of by a request in writing the information will be distributed accordingly.”
“On october 1, 2009, the trust adopted the recognition requirements for uncertain income tax positions as required by accounting principles generally accepted in the united states of america, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax position taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The trust has analyzed tax positions taken for filing with the irs and believed that income tax filing positions will be sustained upon examination and does not anticipate any adjustment that would result in a material adverse effect on the trust's financial statements. Accordingly, the trust has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions as of july 31, 2025. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The trust's management believes it is no longer subject to income tax examinations for years prior to 2022.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO EDUCATE ALL AS TO THE BENEFITS OF LABOR- MANAGEMENT COOPERATION. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 135296 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 135296 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | BOOKKEEPER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5023618492 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4330 CRITTENDEN DRIVE SUITE A |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40209 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 982403 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 897206 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 5086 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 5086 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 5000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 302867 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 352670 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 44803 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 307867 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 352670 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE ORGANIZATION SPONSORS SEMINARS, CONFERENCES AND EDUCATIONAL FORUMS FOR MEMBERS AND THE GENERAL PUBLIC TO PROMOTE INDUSTRY SAFETY CONCERNS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 261194 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 5625 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5625 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ERIK ELZY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ANTHONY HUMPHREY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KENT JESSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DENNIS MEIMAN JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RYAN KLEBER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANTHONY S LEWIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | J SCOTT LUSK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | STEVEN MILBY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | UNION TRUSTE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | UNION TRUSTE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | UNION TRUSTE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantAmt | 0 | 5000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 5000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 5000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 352670 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2858 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2858 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1103 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1103 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO EDUCATE ALL AS TO THE BENEFITS OF LABOR- MANAGEMENT COOPERATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 982403 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1027206 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1054 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1054 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | USERS PARTY |
| IRS990/OtherExpensesGrp/Desc | 1 | DRUG TESTING |
| IRS990/OtherExpensesGrp/Desc | 2 | JACKETS FOR GRADUATING CL |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 86059 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 46673 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11285 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 7828 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 86059 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 46673 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11285 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7828 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 130000 |
| IRS990/PrincipalOfficerNm | 0 | ANTHONY S LEWIS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | NEGOTIATED BENEFITS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LIQUIDATING DAMAGES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 352005 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 665 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 352005 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 665 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | TO PROVIDE DRUG TESTING FOR MEMBERS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 46673 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 222222 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 436533 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 214311 |
| IRS990/PYTotalExpensesAmt | 0 | 222222 |
| IRS990/PYTotalRevenueAmt | 0 | 436533 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 44803 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 352670 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 982403 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1027206 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 307867 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 352670 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ON OCTOBER 1, 2009, THE TRUST ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE TRUST HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE IRS AND BELIEVED THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENT THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE TRUST'S FINANCIAL STATEMENTS. ACCORDINGLY, THE TRUST HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF JULY 31, 2025. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE TRUST'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 307867 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 352670 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 352670 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 307867 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZATION'S PROCESS TO REVIEW FORM 990 BEFORE SUBMISSION TO THE IRS, THE PREPARER PROVIDES EACH MEMBER OF THE BOARD OF DIRECTORS A FINAL DRAFT OF THE RETURN, REVIEWS THE ORGANIZATIONS ACTIVITIES AND INFORMS THEM OF TAX LAWS PERTAINING TO THE PICK. THE PROCESS ENSURES THAT THE ORGANIZATION MEETS ALL NECESSARY REQUIREMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DIRECTORS, OFFICERS, AND ALL EMPLOYEES WHO INFLUENCE THE ACTIONS OF THE PIPING INDUSTRY COOPERATIVE OF KENTUCKIANA ARE COVERED UNDER THIS POLICY. CONFLICT OF INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT WITH ANY PERSONS OR FIRMS INVOLVED WITH THE PIPING INDUSTRY COOPERATIVE OF KENTUCKIANA. TRANSACTIONS WITH PARTIES WITH WHOM CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF THE CONFLICT IS DISCLOSED, THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION, AND APPROVED OF SUCH TRANSACTION, A COMPETETIVE BID OR COMPARABLE VALUATION EXISTS AND THE BOARD OR DULY CONSTITUTUED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | UPON APPOINTMENT, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENT CAN BE REVIEWED ON SITE OF BY A REQUEST IN WRITING THE INFORMATION WILL BE DISTRIBUTED ACCORDINGLY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 4 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 2 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 3 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 4 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | PLUMB & PIPE LOCAL 502 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | PLUMB & PIPE 502 EDUC & TR TRUST |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | PLUMB & PIPE 502 & 633 PENSION FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | PLUMB & PIPE 502 HOSP MED LIFE FD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 4 | PLUMB & PIPE 502 VAR CONTR 401K PL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 200512028 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 610666924 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 616078145 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 3 | 610655187 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 4 | 471870034 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C5 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501C9 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 3 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 4 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | UNION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | SCHOOL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | PENSION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 3 | HLTH & WEL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 4 | PENSION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 4330 CRITTENDEN DR SUITE A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 4340 CRITTENDEN DR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 4330 CRITTENDEN DR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 3 | 4330 CRITTENDEN DR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 4 | 4330 CRITTENDEN DR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | LOUISVILLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | LOUISVILLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 3 | LOUISVILLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 4 | LOUISVILLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 3 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 4 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 40209 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 40209 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 40209 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 3 | 40209 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 4 | 40209 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | PART II IDENTIFICATION OF RELATED TAX EXEMPT ORGANIZATIONS COL(A) PLUMBERS AND PIPEFITTERS LOCAL 502 COL(B) UNION COL(A) PLUMBERS AND PIPEFITTERS JOINT EDUCATIONAL AND TRAINING FUND COL(B) OPERATION OF APPRENTICESHIP AND JOURNEYMAN TRAINING SCHOOL COL(A) PLUMBERS AND PIPEFITTERS 502 & 633 PENSION TRUST FUND COL(B) PENSION FUND COL(A) PLUMBERS AND PIPEFITTERS 502 HOSPITAL, MEDICAL AND LIFE BENEFIT FUND COL(B) HEALTH AND WELFARE FUND COL(A) PLUMBERS AND PIPEFITTERS 502 VARIABLE CONTRIBUTION 401(K) PLAN COL(B) 401(K) PLAN |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE R |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SpecialConditionDesc | 0 | EXTENSION GRANTED TO 6152026 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | KY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 982403 |
| IRS990/TotalAssetsEOYAmt | 0 | 1027206 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 982403 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1027206 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 307867 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 307867 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 982403 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1027206 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 307867 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 352670 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 352670 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 352670 |
| IRS990/TotalVolunteersCnt | 0 | 10 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 982403 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1027206 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4330 CRITTENDEN DRIVE SUITE A |
| IRS990/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/USAddress/ZIPCd | 0 | 40209 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANTHONY S LEWIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5023618492 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PIPING INDUSTRY COOPERATIVE OF KY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PIPI |
| ReturnHeader/Filer/EIN | 0 | 611207945 |
| ReturnHeader/Filer/PhoneNum | 0 | 5023618492 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4330 CRITTENDEN DRIVE STE A |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOUISVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40209 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611036216 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WILLIAM S WETTERER & CO PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9700 ORMSBY STATION RD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LOUISVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 40223 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5024915550 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | E DANIEL CLIFT CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-27T15:19:19-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-07-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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